Quarterly GST returns are generally submitted by the 22nd or 24th of the month following the end of the quarter for GSTR-3B, and by the 13th of the month following the quarter for GSTR-1 under the QRMP scheme. For standard quarterly filing (such as in Singapore or Canada), the deadline is typically one month after the quarter ends (e.g., April 30th for the Jan-Mar quarter).
Monthly and quarterly reporting periods
If your reporting period is monthly or quarterly, your filing and payment deadline is 1 month after the end of the reporting period.
Your GST reporting and payment cycle will be one of the following: Monthly – if your GST turnover is $20 million or more. Quarterly – if your GST turnover is less than $20 million – and we have not told you that you must report monthly. Annually – if you are voluntarily registered for GST.
Due Date, Late Fees, & Penalties
Now GSTR-4 being made annually, it should be filed by 30th April for every financial year by the composition dealers. On a quarterly basis, Form GST CMP-08 needs to be filed by 18th of the month after the end of the quarter.
GST Notification 17/2025-Central Tax dt. 18-October-2025
Registered taxpayers can now file their GSTR-3B for the month of September 2025 or the quarter of July–September 2025 by October 25, 2025, instead of the earlier due date.
For GST filed and paid annually, the CRA payment deadline is April 30 and the filing deadline is June 15.
Taxpayers can choose to pay the tax liability for the first two months of the quarter by the 24th of the following month or pay the tax for each month by the 22nd of the following month. The third month's tax liability can be offset against the available input tax credit (ITC).
To make your GST/HST instalment payments, use Form RC160, Remittance Voucher – Interim Payments. This form is only available in a personalized and printed format. You still have to make your payment by the due date even if you do not receive your remittance form on time.
GSTR-1: Filed quarterly, by the 13th of the month following the quarter. GSTR-3B: Filed quarterly, by the 22nd or 24th (depending on the state). Tax payment: Made monthly using Form PMT-06.
Quarter 1: July to September. Quarter 2: October to December. Quarter 3: January to March. Quarter 4: April to June.
How to File Your Quarterly Return
Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Opt-in for Quarterly Return option.
April to June - filing and payment deadline is July 31. July to September - filing and payment deadline is October 31. October to December - filing and payment deadline is January 31.
Therefore, upon non –filing of GST returns or missing out the GST due dates, the GST law prescribes a general penalty. The maximum penalty that may be imposed is Rs. 5,000. The taxpayer will be required to pay interest on late payment of GST at a rate of 18% annually in addition to the late payment penalty.
GST payments are typically made quarterly, on the 5th day of January, April, July, and October each year. If the date falls on weekends or public holidays, payments will be made the last business before the 5th.
Yes, if you opt for QRMP scheme, both Form GSTR-1 and Form GSTR-3B will be required to be filed at quarterly frequency. However, Payment needs to be made every month, for tax dues on monthly basis through a challan.
You may send estimated tax payments with Form 1040-ES by mail, or you can pay online, by phone or from your mobile device using the IRS2Go app. You can also make your estimated tax payments through your online account, where you can see your payment history and other tax records. Go to IRS.gov/account.
The calendar quarters are the three-month periods ending March 31, June 30, September 30 and December 31. If your reporting period is monthly or quarterly, you have to file your GST return and remit any amount owing no later than one month after the end of the reporting period.
Can I file GSTR-1 after the due date? Yes, you can file the GSTR-1 even after the due date. However, you have to pay a late fee based on the delayed number of days.
GSTR-4 is an annual GST return filed by taxpayers under the Composition Scheme, summarizing all quarterly CMP-08 payments. From FY 2024-25, the GSTR-4 due date is 30th June of the following year, offering more time for accurate reconciliation.
You face a penalty when you file your GST/HST return late if you owe money. The penalty equals 1% of your unpaid amount plus 0.25% of that amount for each full month your return is late. The maximum penalty period is 12 months. After that, no additional monthly charges apply.
You must file a GST return for every taxable period using the accounting basis you've chosen, even if it's a nil return. You cannot get an extension of time to file a GST return, so you must file it on time. A GST return is due by the 28th of the month after the end of your taxable period.